macuser_22Answer
Alumni - Champ
June 5, 2019
If not married then you must each file as single.
You can decide who claims the child and all the benefits - they cannot be split.
Usually (but not always) the best overall tax vs. refund would be for the parent with the higher income to claim the child. Because of the graduated EIC credit, sometimes the lower income parent has an advantage.
The only way to know for sure is to prepare dummy test returns both ways for both parents and choose the way with the best overall result.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**